after the year, Coke 3. part. 12. A. upon the Judg∣ment against the Defendant, to shew why he should not pay the Arrears due to the Plaintiff by the Judgment.
Per Marlebridge, cap. 23. & Westm. 2. cap. 11. a Capias was given in Process, and by consequence a Capias ad satisfaciendum in execution, Coke 3. part. 12. A. Lib. Intra. 18. C. Sect. 1, 2, 3. which are both to lay hold on the person of the Defendant.
Per Westm. 2. cap. 11. if the Accountant before Auditors be found in Arrearages, he shall be com∣mitted by them to the next Goal in execution: the same law is, if he will not account before the Au∣ditors, 10 Edw. 3.387. pl. 28. when he is adjudged by the Court to do it.
But this shall be forthwith, Coke 8. part. 119. B. Bonhams case, 27 Hen. 6.8. Com. 17. for the Sta∣tute being penal must be strictly pursued.
But if he account before the Plaintiff he can∣not commit him to Prison; for the Statute saith before Auditors, 45 Edw. 3.14. pl. and no impri∣sonment lay before the Statute.
But an Accountant to the King shall be impri∣soned, and his goods and lands in execution per the Common Law, Coke 3. part. 12. B. 5 Eliz. Dyer 224. Com. 32. which is tender of the King as well in his Revenue as his Person.